BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

62 results for “disallowance”+ Cash Depositclear

Sorted by relevance

Mumbai3,048Delhi2,565Chennai995Kolkata916Bangalore743Ahmedabad706Jaipur648Hyderabad528Pune389Chandigarh287Indore285Surat235Visakhapatnam226Cochin217Rajkot176Raipur173Amritsar163Cuttack128Nagpur127Lucknow106Agra62Allahabad56Panaji55Jodhpur54Guwahati49Calcutta44Patna38Jabalpur28Karnataka25Dehradun24Telangana18Varanasi18SC16Ranchi16Kerala6Orissa3Himachal Pradesh2Punjab & Haryana1A.K. SIKRI N.V. RAMANA1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Addition to Income54Cash Deposit34Disallowance30Section 6829Section 270A23Section 14421Section 10(38)20Section 14719Section 143(3)18Section 148

SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR

In the result, assessee's appeal is dismissed

ITA 31/AGR/2022[2012 - 13]Status: DisposedITAT Agra29 Apr 2025

Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th

Section 143(3)Section 147Section 148Section 250Section 69

deposit in Bank Account u/s 69 of the I.T. Act Rs. 9,44,045/- for so called Cash Purchases and disallowable

MADHURI JAISWAL,GWALIOR, MADHYA PRADESH vs. DCIT/ACIT 3(1), GWL, GWALIOR, MADHYAPRADESH

Showing 1–20 of 62 · Page 1 of 4

18
Section 69A17
Natural Justice13

In the result, assessee’s appeal is allowed

ITA 217/AGR/2025[2017-2018]Status: DisposedITAT Agra15 Jan 2026AY 2017-2018

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 143(2)Section 68

depositing to bank are properly recorded in cash-book for A.Y. 2017-2018. Ld. AO had examined and tallied all entries of cash-receipt with aforesaid records and book of account before demonetization period as well as above mentioned documents were also found to be correctly matched with cash-book. 4. That Ld. ADDL/JCIT(A) has erred in deciding

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 250Section 68

cash deposited in bank accounts of creditors because under law, assessee can be asked to prove source of credits in its books of account but not source of source Held, yes. Whether merely because summons issued to some of creditors could not be served or they failed to appear before Assessing Officer, could not be ground to treat those credits

RAKESH KUMAR SHARMA,ETAH vs. INCOME TAX OFFICER, WARD 4(3)(1),, ETAH

In the result, appeal is partly allowed

ITA 239/AGR/2025[2017-18]Status: DisposedITAT Agra15 Jan 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 115BSection 143(2)Section 250Section 250oSection 68

disallowed the expenditure on adhoc basis. 10. On the other hand, learned DR relied on the findings of the lower authorities. 11. Considered the rival submissions and the material placed on record. 12. We observe that with regard to the cash deposits

RAVINDER SINGH 402 SAI DEEP APARTMENT 29 RAM BAGH COLONY SHINDE KI CHAWNI LASHKAR GWALIOR,GWALIOR vs. INCOME TAX OFFICER WARD 2(2) GWALIOR AAYKAR BHAWAN CITY CENTRE GWALIOR , GWALIOR

In the result, both the assessee’s appeals

ITA 418/AGR/2025[2016-2017]Status: DisposedITAT Agra26 Nov 2025AY 2016-2017

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 133ASection 143(2)Section 144Section 147Section 148Section 250Section 44ASection 69A

cash deposits made by the Assessing Officer. 5. Appellant assessee has preferred this second appeal on the following grounds : “1. That the assessment order as well as the order of Ld. CIT (A) are both against the facts of the case and are untenable under the law. The Id. CIT (A) has grossly erred in sustaining the disallowance

RAVINDER SINGH 402SAI DEEP APARTMENT 26-RAM BAGH COLONY SHINDE KI CHAWNI LASHKAR GWALIOR ,GAWALIR vs. INCOME TAX OFFICER WARD 2(2) GWALIOR AAYKAR BHAWAN CITY CENTRE GWALIOR, GWALIOR

In the result, both the assessee’s appeals

ITA 419/AGR/2025[2017-2018]Status: DisposedITAT Agra26 Nov 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 133ASection 143(2)Section 144Section 147Section 148Section 250Section 44ASection 69A

cash deposits made by the Assessing Officer. 5. Appellant assessee has preferred this second appeal on the following grounds : “1. That the assessment order as well as the order of Ld. CIT (A) are both against the facts of the case and are untenable under the law. The Id. CIT (A) has grossly erred in sustaining the disallowance

SATYAPRAKASH,AGRA vs. CIT(A), NFAC

In the result, appeal preferred by assessee is allowed

ITA 334/AGR/2025[2014-15]Status: DisposedITAT Agra19 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahmanassessment Year: 2014-15

Section 142(1)Section 144Section 147Section 148Section 69A

deposits are from withdrawals from the bank which are not utilized by the assessee. He submitted that the source of cash is already disclosed before the lower authorities. The reasons for disallowance

JOURA CO-OPERATIVE MARKETING SOCIETY LIMITED ,MORENA, MADHYA PRADESH vs. ITO, MORENA

In the result, appeal filed by the assessee is allowed

ITA 237/AGR/2025[2018-19]Status: DisposedITAT Agra19 Feb 2026AY 2018-19

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

Section 144Section 148Section 151Section 68

deposit and Assessing Officer proposed the estimation on the total cash credit with the 5 | P a g e conjunction/presumption that the assessee is expected to earn 5% of the above u/s 68 of the Act. We fail to understand how the Assessing Officer can make additions as unexplained credit after accepting the source of cash, from the PDS business

SHRI SHYAM SUNDER GAUTAM,MATHURA vs. ITO 3(4), MATHURA

In the result, the appeal is partly allowed

ITA 295/AGR/2016[2006-07]Status: DisposedITAT Agra27 Oct 2017AY 2006-07

Bench: Shri A. D. Jain

Section 69

cash deposits to the extent of Rs.5 lacs were explained by the assessee to be advance against the alleged sale of agricultural land. The ld. CIT(A) has observed that in this regard, the assessee did not furnish any agreement or other evidence that any advance was received by him in 2005. The assessee only filed a notarized statement dated

B K KESHARWANI, AGRA vs. MADHUR MITTAL, AGRA

In the result, the revenue’s appeal is dismissed

ITA 536/AGR/2025[2009-10]Status: DisposedITAT Agra17 Apr 2026AY 2009-10

Bench: Ld Cit(A), Who Partly Allowed

Section 132Section 143(2)Section 153Section 153ASection 271(1)(c)Section 68Section 80C

cash deposit in bank beside other addition of Rs. 1,00,000/- on account of disallowance of deduction claimed u/s. 80C of the Act. 3. Assessee

RANJANA CHATURVEDI,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

In the result, the appeal of the assessee is allowed

ITA 152/AGR/2025[2017-18]Status: DisposedITAT Agra24 Jun 2025AY 2017-18

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalito-1(3)(1), Ranjna Chaturvedi Ayakar Bhawan, 9A, T Point, Behind Back Vs. Radhika Vihar, Gate Skjs, Govind Nagar, Phase-Ii, Mathura-281001 (U.P.) Mathura-281004 (U.P.) Pan-Afopc4950N (Appellant) (Respondent) Assessee By Shri M.M. Agarwal, Ca Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 22/05/2025 Date Of Pronouncement 24/06/2025

Section 115BSection 143(3)Section 69A

disallowance of Rs.1,15,296/- out of interest expenditure and further added a sum of Rs.1,90,000/- towards cash deposited

SHUSHIL KUMAR GAUTAM,GABHANA ALIGARH vs. ASSESSING OFFICER 4(1)(1), ALIGARH

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 4/AGR/2025[2015-16]Status: DisposedITAT Agra18 Jul 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2015-16]

Section 115BSection 139Section 144Section 147Section 148Section 28Section 30Section 44ASection 69A

cash deposit in bank account. The Ld CIT(A) has erred in confirming the said addition 5. Because the tax has been wrongly charges u/s 115BBE of the act. 6. Because the addition was wrongly made u/s 28 by disallowing

SH RANJEET KUMAR SHARMA ,GWALIOR vs. ITO 2(1), GWALIOR

In the result, the appeal of the assessee is partly allowed with the observations made herein above

ITA 62/AGR/2025[2017-18]Status: DisposedITAT Agra24 Jun 2025AY 2017-18

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalito, 2(1), Shri Ranjeet Kumar Gawalior. Sharma, Vs. Meera Colony, Bihind-477447 Madhya Pradesh. Pan-Bwdps0542K (Appellant) (Respondent) Assessee By Shri Rajendra Sharma, Adv. & Shri Manuj Sharma, Adv. Department By Shri Shailendra Srivastava. Sr. Dr Date Of Hearing 19/05/2025 Date Of Pronouncement 24/06/2025

Section 143(3)Section 69A

cash deposited during demonetization period. The Ld. AO also made addition of Rs.6,00,000/- by disallowing the agricultural income

VERMA SERVICE STATION,FIROZABAD vs. ACIT, FIROZABAD

In the result, the appeal of the assessee is dismissed

ITA 212/AGR/2018[2009-10]Status: DisposedITAT Agra11 Sept 2019AY 2009-10

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 68

disallowed interest of Rs.2,85,984/- and Rs.1,83,248/- for which, it was stated that the authorized representative of the assessee conceded. I.T.A No. 212/Agra/2018 3 3. In the first round of appeal, ITAT, Agra Bench, Agra Vide ITA No. 189/Agra/2011 dated 12.08.2015 has restored the matter back to AO holding that since the additions are based

A.C.I.T., CIRCLE-4(1), AGRA vs. DR. ANIL KUMAR VERMA, AGRA

In the result, the appeal of the Revenue is dismissed and the C

ITA 274/AGR/2013[2009-10]Status: DisposedITAT Agra04 Sept 2019AY 2009-10

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

Section 36Section 40

cash was given by the assessee. In the account of Bharat Bansal, he pointed out that out of credit of Rs. 3.00 ITA274/Agr/2013 15 CO No.22 /Agr/2013 lakhs i.e. 1.5 lakhs + 1.5 lakhs, he has confirmed only credit of Rs. 1.5 lakhs, hence Rs. 1.5 lakhs remained unexplained. 18. We have heard the rival contentions of the parties and perused

SH. SRIDHAR PANDEY,AURAIYA vs. A.C.I.T.-2, AGRA

Appeal of the assessee is partly allowed

ITA 494/AGR/2012[2005-06]Status: DisposedITAT Agra24 Apr 2025AY 2005-06

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 132Section 153ASection 250

cash found deposited in the bank account, source of which allegedly remained unexplained. The facts and circumstances in which the addition has been made, in the present case, we find is identical to that in A.Y 2002-03, dealt with us above. The issue therefore stands covered by our decision in the case of the assessee

SHRI SRIDHAR PANDEY S/O,AURAIYA vs. A.C.I.T.-2, AGRA

Appeal of the assessee is partly allowed

ITA 495/AGR/2012[2002-03]Status: DisposedITAT Agra24 Apr 2025AY 2002-03

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 132Section 153ASection 250

cash found deposited in the bank account, source of which allegedly remained unexplained. The facts and circumstances in which the addition has been made, in the present case, we find is identical to that in A.Y 2002-03, dealt with us above. The issue therefore stands covered by our decision in the case of the assessee

M/S VERMA SERVICE STATION,FIROZABAD vs. D.C.I.T., RANGE-5, FIROZABAD

In the result, the appeal of the assessee is dismissed

ITA 349/AGR/2018[2009-2010]Status: DisposedITAT Agra12 Sept 2019AY 2009-2010

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 271Section 271(1)(c)Section 68

disallowed interest of Rs.2,85,984/- and Rs.1,83,248/- for which, it was stated that the authorized representative of the assessee conceded. 3. Being aggrieved the assessee filed appeal before the Ld. CIT(A)-II, the ld. CIT(A) dismissed the appeal in limine by holding that no appeal is maintainable since the assessment order was passedon the confession

SAGAR DWELLINGS P LTD,NEAR SUN TEMPLE GWALIOR vs. ACIT, FACELESS

In the result, assessee’s appeal is dismissed

ITA 373/AGR/2025[2014-15]Status: DisposedITAT Agra16 Feb 2026AY 2014-15

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

deposited through RTGS and immediately withdrawn in cash. The average balance in this bank account was Rs. 1,01,024/- only. From the field enquiries conducted, it came to notice that there was no concern named as M/s Jai Baba Gurudev Traders on the given address, which was A-4/74, Singh Market, Parking number 1, Transport Nagar, Near Krishna

MANISH KUMAR CHATURVEDI,JHANSI vs. ITO WARD 2(3)(2), JHANSI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 41/AGR/2024[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manish Kumar Chaturvedi, Vs. Income Tax Officer, 1882, Shivaji Nagar, Jhansic Ward-2(3)(2), 284001 Jhansi 284 001 (Appellant) (Respondent) Pan:Akkpc5294Q Assessee By : None Revenue By: Shri Shailender Shrivastava, Sr. Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

For Appellant: NoneFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 142Section 144Section 250

cash deposits, among others. The ld AO framed the assessment u/s 144 of the Act on 26-12-2019 determining total income of the assessee at Rs 14,11,619/- after making the following additions / disallowances